County-held tax certificates are those issued in the name of Manatee County. There are two scenarios in which this occurs:
- If a property has a homestead exemption and less than $250 in delinquent taxes, the tax certificate cannot be sold at auction but must instead be issued to the county at the maximum rate of interest allowed by law (18%).
- If there are no bidders for the delinquent taxes on a property, the tax certificate is issued to the county.
Certain county-held certificates are available for purchase at a later date. For more information, visit our property tax certificates page.